This paper uses international trade data to investigate the extent to which firms evade taxes on corporate profits … evasion. When a tax rate changes in one country, firms in that country modify their reports of the trade flow relative to … partner firms abroad in order to lower taxable profits for evasion purposes. I provide novel evidence of significant corporate …

framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early … global firms - with important tax ramifications. The fragility of international tax arrangements was present at the outset of …

firms. We consider in turn how real effects shape market structure and their implications in general equilibrium. In …

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three … firms. Second, we review existing empirical literature on multinational firms' tax haven utilization, specifically examining … of multinational firms’ subsidiaries worldwide, including tax haven entities in jurisdictions without disclosure mandates …

-constrained firms, which contribute marginal revenue, face lower changes in AETR. The paper recommends acknowledgement of local …